1.audit 审计 j*4:4B%
2.attestation 鉴证 \$ss
3.credibility 可信赖程度 MLmaA3
4.audit of financial statements 财务报表审计 CY[3%7 fv
5.agreed-upon procedures 执行商定程序 +Kg }R5 +
6.high levels of assurance 高水平保证 X6qgApyE
7.compilation 编制 5dD8s-; ^T
8.reliability 可靠性 .
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9.relevance 相关性 #)[.Xz:U
10.professional skepticism 职业谨慎 Vx> Q
11.objectivity 客观性 [ fo#){3K
12. professional competence 专业胜任能力 $%
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13.Senior/CPA-in-charge 项目经理 @M'qi =s*
14.audit engagement letter 业务约定书 9nFWJ n
15.recurring audit 连续审计 *W>, 98
16.the client 委托人 +o" CMI
17.change CPA 更换注册会计师 >Q[ Z{
18.the existing CPA 现任注册会计师 MEp{&#v|1
19.the successor CPA 后任注册会计师 zn_#}}e;G
20.the preceding CPA前任注册会计师 Z 5)v
21.issue the audit report 出具审计报告 gMkSl8[
22.expert 专家 3Lq9pdM>2@
23.the board of directors 董事会 >lzXyT6x8
24.knowledge of the entity‘ s business 了解被审计单位情况 VEn3 b
25.assess material misstatement risks评估重大错报风险 DBLM0*B
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 l+hOD{F4pS
27.a general knowledge of —— 初步了解―――的情况 .j
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28.a more knowledge of—— 进一步了解的情况 de.f?y
29.the prior year‘s working papers 以前年度工作底稿 E'( nJ
30.minutes of meeting 会议纪要 yx:+Xy*N
31.business risks 经营风险 "zCT S
32.appropriateness 适当性 H=g%>W%3
33.accounting estimate 会计估计 FH$q,BI!R
34.management representations 管理层声明 NuUiW*|`7
35.going concern assumption 持续经营假设 X7`-dSVE
36.audit plan 审计计划 eO*s,*
37.significant audit areas 重点审计领域 <hTHY E=
38.error 错误 ~kSO YvK$'
39.fraud舞弊 IA[:-2_
40.modified or additional procedures 修改或追加审计程序 k_zn>aR$F
41.misappropriation of assets 侵占资产 Z2H bAI8
42.transactions without substance 虚假交易 U?5lqq
43.unusual pressures 异常压力 y;<suGl
44.the suspected noncompliance 涉嫌存在违法行为 p4UEhT
45.materialiy 重要性 ~UNha/nt
46.exceed the materiality level 超过重要性水平 X!'C'3 X
47.approach the materiality level 接近重要性水平 UL>2gl4s/
48.an acceptably low level 可接受水平 MuP>#Vk
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 6-)WXJ@V
50.misstatements or omissions 错报或漏报 I.T?A9Z
51.aggregate 总计 ^ ~7Mv^A
52.subsequent events 期后事项 k.o8!aCm
53.adjust the financial statements 调整财务报表 Yh fQ pe
54.perform additional audit procedures 实施追加的审计程序 lz36;Fp
55.audit risk 审计风险 BT_XqO
56.detection risk 检查风险 {2D|,yH=
57.inappropriate audit opinion 不适当的审计意见 1EC;t1.7
58.material misstatement 重大的错报 NqNU:_}
59.tolerable misstatement 可容忍错报 )cZHBG.0H
60.the acceptable level of detection risk 可接受的检查风险
